Aggregate turnover: means the aggregate value of all taxable supplies
(excluding the value of inward supplies on which tax is payable by a person
on reverse charge basis), exempt supplies, exports of goods or services or
both and inter-State supplies of persons having the same Permanent Account
be computed on all India basis but excludes central tax, State tax, Union
territory tax, integrated tax and cess [Section 2(6) of CGST Act].
Here only inter state supplies of the person having same PAN are included .
Then what about intra state supplies of the person having same PAN.Will it be included in aggregate turnover?
CAclubindia
